On June 5, 2015, Leo purchased and placed in service a new car that cost $20,000. The business use percentage for the car is always 100%. Leo claims any available additional first-year depreciation but does not claim any expense under 179.

If required, round your answers to the nearest dollar.

a. What MACRS convention applies to the new car? Half-year

b. Is the automobile considered "listed property"? Yes

c. Leo's cost recovery deduction in 2015 is $11,160 and for 2016 is $_________